Cross-Border Trade Guide
HS 3924 · TABLEWARE & OTHER HOUSEHOLD ARTICLES ETC, PLASTICSAnnual bilateral volume: $5.5B
Estimated Duties
6.5-10%
MFN + 13% import VAT
Transit Time
3-7 days
End to end
Compliance
GB 4806
Food-contact standard
Export Rebate
0%
Consumption tax zero-rated
DUTY CALCULATION — CHINA
Base Duty
0%
MFN (ITA): Free
VAT 13%
13%
on (CIF + duty)
Effective Total
~0%
duty only
| Product cost (FOB) | $100,000 |
| Ocean freight (est.) | $3,500 |
| Marine insurance (0.4%) | $400 |
| VAT 13% on $103,900 | $13,507 |
| Customs broker | ~$75 |
| Japan export tax rebate (10%) | -$10,000 |
| Estimated total landed cost | ~$107,482 |
* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.
Export-Side Restrictions
Recent Advisories